1. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
Background to the study
The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...
2. AN ASSESSMENT OF FINANCIAL STATEMENT AND ITS USEFULNESS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION
Background Of Study
A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a resu...
3. QUALITATIVE ANALYSIS OF FACTORS INFLUENCING AUDITOR INDEPENDENCE IN NIGERIA
Background to the study
Auditor independence refers to the ability of the external auditor to act with integrity and impartiality during his/her auditing functions. According to the Indonesian Accounting Association (2010), auditor independence is an ex...
4. THE ROLE OF THE FORENSIC ACCOUNTANT IN FRAUD DETECTION IN NIGERIA
Background to the Study
The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about...
5. VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
Background to the Study
Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to their users through the publication of annual financial statements containing the required financial account...
6. A SURVEY ON THE UTILIZATION OF ACCOUNTING SYSTEMS FOR IMPROVING THE PERFOMANCE OF NON-PROFIT ORGANIZATIONS
EXCERPT FROM THE STUDY
An Accounting system is then the totality of methods and procedures as well as the processes adopted by an economic entity for applying fundamental accounting concepts to its financial transactions as well as its financial reporting systems. It re...
7. A SURVEY ON THE CAUSES OF FRAUD AND WAYS OF PREVENTING IT IN NIGERIA'S PUBLIC SECTORS
BACKGROUND OF THE STUDY
The problem of fraud in the public sector has assumed immense proportions with the increase in the volume and complexity of the organizations within this sector. No organization appears free from this malaise and there is c...
8. THE ROLE OF FINANCIAL ANALYSIS IN MANAGEMENT CONTROL
EXCERPT FROM THE STUDY
Management control is a process in which organization strives to achieve the planned or desired results, or "performances". In doing so, organizations may take various actions to minimize the negative effects arising from the external an...
9. AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
ABSTRACT
In this study the independence of auditors was critically evaluated and the importance of auditors’ independence in financial statement credibility was analyzed. In order to make informed decision it is important for the financial stateme...
10. EFFICIENCY OF ACCOUNTING SOFTWARES IN THE PREPARATION OF FINANCIAL STATEMENTS
ABSTRACT
The study focuses on assessing the impact of the use of Accounting software in the preparing financial statement of commercial banks in Nigeria. The centre of attention was on three commercial banks namely GT bank, FCMB and First Banks; all in the Benin City, E...
11. ENHANCING PUBLIC CONFIDENCE IN FINANCIAL REPORTING, THE ROLE OF CORPORATE GOVERNANCE
ABSTRACT
This study examined the role of corporate governance in organizations, and how the public confidence can be restored in organization through financial reporting. The study aimed at ascertaining the extent to which financial helps organizations...
12. EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)
ABSTRACT
This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accoun...
13. FINANCIAL REPORTING IN NIGERIA, PROBLEMS AND SOLUTION
ABSTRACT
The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This report...
14. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
BACKGROUND OF THE STUDY
The current business environment and even more economic recession, have in recent times pushed the top management of many organizations into paying attention to how to make the financial statements of their organizations look bet...
15. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH
ABSTRACT
This study is motivated by the existence of a deficiency in the financial reporting system in Nigeria, which is the act of creative accounting. The rate at which financial statements of various Nigerian companies are being manipulated is increa...
16. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
17. A SURVEY ON THE MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUND AND ITS IMPACTS ON GOVERNMENT PARASTATALS (A CASE SYTUDY OF FIRS, ABUJA)
Background to the study
Financial misappropriation is gaining attention throughout the world, with many nations undertaking deliberate and significant attempts to enhance the use of public funds. Financial misappropriation is a global issue that has a s...
18. THE EFFECT OF FORENSIC ACCOUNTING APPLICATION ON FRAUD DETECTION IN PUBLIC SECTOR (CASE STUDY OF FEDERAL MINISTRY OF FINANCE)
BACKGROUND OF THE STUDY
The problem of fraud, money laundering, and other unethical behaviors in commercial and government organizations has demanded the use of forensic or investigative accounting and the practice of those accounting methods. Investiga...
19. THE EFFECTS OF ONLINE ANALYTICAL PROCESSING (OLAP) FOR DECISION SUPPORT IN AN ORGANIZATION (A CASE STUDY OF GTBANK)
BACKGROUND OF THE STUDY
The term OLAP stands for Online Analytical Processing. OLAP analyzes corporate data in several dimensions and allows for complicated computations, trend analysis, and advanced data modeling. Many Business Intelligence (BI) soluti...
20. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO
Background of the study
The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...
21. DETERMINANTS OF AUDIT FEES IN THE BANKING INDUSTRY
Background to the Study
According to Swanson (2008), it is as important for corporations to know that their corporate structure and strategic decisions affect audit fees as it is for the auditor to adequately understand and evaluate the liability risk a...
22. IMPORTANCE OF AUDITORS ON THE INSPECTION OF FINANCIAL STATEMENT
Background of the study
It should come as no surprise that huge sums of money and vast amounts of material are being put to use by various business groups (Baker, 2022). Both the quantity of and the monetary worth of activities carried out by the public sector have...
23. THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL STATEMENT PREPARATION
BACKGROUND OF THE STUDY
Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the intention of accomplishing a certain set of goals. This may involve the maximising of profits, as is th...
24. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)
BACKGROUND OF THE STUDY
The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The Internatio...
25. THE CHANGES IN ACCOUNTING STANDARDS AND ITS IMPACT ON FINANCIAL STATEMENT
Abstract
The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of fin...
26. THE EFFECT OF CORPORATE GOVERNANCE ON ORGANIZATION PERFORMANCE IN NIGERIA
ABSTRACT
The main aim of this study is to examine the effect of corporate governance on organizational performance using Forte Oil in Kaduna State as case study. The research adopted a descriptive survey design was employed to assess the opinions...
27. THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION
ABSTRACT
This research work ‘’The Effect of Financial Accounting reporting on the corporate performance of business organization; basically aims at ascertaining how financial accounting report has helped in advancing the objectives of corp...
28. THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN NIGERIA: A TEST OF FINANCIAL STATEMENT QUALITY
ABSTRACT
The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on F...
29. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA
ABSTRACT
The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the pro...
30. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA
ABSTRACT
The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the proce...
31. THE INFLUENCE OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS ORGANIZATION
Abstract
This study sought to assess the influence of financial accounting reporting on the management of a business organization. Specifically, the ,work was carried out to find out whether financial statement shows a true and fair view of Champi...
32. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
33. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
ABSTRACT
The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund ac...
34. THE IMPACT OF TRIPLY ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
ABSTRACT
The research proffers an assessment of the impact of triple entry accounting system on financial reporting, a study of bitcoins. It analyses triple entry accounting system and financial accounting, its functions and significance. The resear...
35. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
ABSTRACT
This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated. Respondents were obtained from Institute of Chattered Accountants of Nigeria. T...
36. INFLUENCE OF IFRS ON FINANCIAL REPORTING QUALITY IN NIGERIA
ABSTRACT
The study focuses on the quality process of International Financial Reporting Standard (IFRS) on a developing economy, with particular reference to Nigeria. The research work is based on the data obtained from literature survey and archival sources in...
37. EFFECT OF AUDIT REPORT ON ANNUAL FINANCIAL REPORTING QUALITY OF ORGANIZATION
ABSTRACT
External auditors conduct an independent examination of a firm‟s financial statements, records and supporting documents and give opinion about the truth and fairness of the reports, and that the report is free from material misstatements and er...
38. AN INVESTIGATION INTO ACCOUNTING POLICIES OF BANKS
BACKGROUND OF THE STUDY
Since the beginning of corporate form of business entity in Nigeria, the banking sector has been playing important role in promoting economic growth and development by way of providing liquidity and capital in form of loans to firms and private i...
39. APPRAISAL OF FINANCIAL REPORTING PRACTICES OF PENSION FUND ADMINISTRATORS IN NIGERIA
ABSTRACT
The divergent opinion on the financial reporting practice of pension funds administrators has been an ongoing issue. Academic scholars overtime have been groping with what factors drive the financial performance of pension funds administrators which still rema...
40. AUDIT TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA
Abstract
Measurement of audit quality over the years has been treated thoroughly. The relationship between audit tenure and audit quality is treated in this research. The research instrument used in collecting data is the questionnaire, which is a prima...
41. RELEVANCE OF FINANCIAL MANAGEMENT AND PLANNING ON SMALL SCALE BUSINESSES IN YOBE STATE
ABSTRACT
This study was carried out to investigate the relevance of financial management and planning on small scale businesses in Yobe state using selected small...
42. IMPACT OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE
ABSTRACT
The study examined the impact of sustainability reporting on the financial performance of selected quoted firms in Nigeria between 2012 and 2016.
Data for the study was generated from the financial reports of selected firms and was an...
43. TRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING
INTRODUCTION
Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what the firm has earned and spent over any given p...
44. THE INFLUENCE OF FINANCIAL MANAGEMENT ON THE GROWTH OF SMALL AND MEDIUM SCALE INDUSTRIES
BACKGROUND OF STUDY
Small and Medium Industries (SMIs) have been widely acknowledged as the springboard for sustainable economic development. According to UNDP (1974), developing countries including Nigeria, have since the 1970s shown increased interest...
45. THE PROBLEM OF TEACHING AND LEARNING ACCOUNTING IN NIGERIA UNIVERSITIES
OVERVIEW OF THE STUDY
Accounting as one of the subjects in business education, has functions of developing in individuals, skills, knowledge, attitudes and values towards solving problems and towards satisfaction of real needs in life. Accounting is a very important branch...
46. RELEVANCE OF FINANCIAL MANAGEMENT AND PLANNING ON SMALL SCALE BUSINESSES IN YOBE STATE (STUDY OF SELECTED SMALL-SCALE BUSINESSES IN GASHUA)
ABSTRACT
This study was carried out to investigate the relevance of financial management and planning on small scale businesses in Yobe state using selected small-scale businesses in Gashua as case study. Specifically, the study examined the role of financial...
47. THE ROLE OF ACCOUNTANT IN A CORPORATE FINANCIAL ORGANIZATION CASE STUDY OF FIRST BANK OF NIGERIA (OWERRI BRANCH) ACCOUNTING DEPARTMENT
ABSTRACT
The research work “The role of accountants on the corporate performance of Financial organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process,...
48. THE EFFECTS OF UNETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITY IN NIGERIA
BACKGROUND TO THE STUDY
As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is how to build investors’ confidence in the national economy thr...
49. THE IMPACT OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION
ABSTRACT
The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of cor...
50. THE IMPACT OF FINANCIAL PLANNING ON THE PROFITABILITY AND EFFICIENCY OF SMALL SCALE FIRMS
ABSTRACT
Small and Medium-sized Entities (SMEs) are very important to the economic growth and development of a nation.
Unfortunately, a large number of SMEs in Nigeria do not survive for a long period. This study believes that...
